II

Calendar No. 40
112TH CONGRESS 1ST SESSION

H. R. 3
MAY 5, 2011 Received; read the first time

IN THE SENATE OF THE UNITED STATES

MAY 9, 2011 Read the second time and placed on the calendar

AN ACT
To prohibit taxpayer funded abortions and to provide for conscience protections, and for other purposes. 1 Be it enacted by the Senate and House of Representa-

2 tives of the United States of America in Congress assembled, 3 4

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) SHORT [Link] Act may be cited as the

5 No Taxpayer Funding for Abortion Act. 6 (b) TABLE

OF

[Link] table of contents for

7 this Act is as follows:

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Sec. 1. Short title; table of contents. TITLE IPROHIBITING FEDERALLY-FUNDED ABORTIONS AND PROVIDING FOR CONSCIENCE PROTECTIONS

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Sec. 101. Prohibiting taxpayer funded abortions and providing for conscience protections. Sec. 102. Amendment to table of chapters. TITLE IIELIMINATION OF CERTAIN TAX BENEFITS RELATING TO ABORTION Sec. 201. Deduction for medical expenses not allowed for abortions. Sec. 202. Disallowance of refundable credit for coverage under qualified health plan which provides coverage for abortion. Sec. 203. Disallowance of small employer health insurance expense credit for plan which includes coverage for abortion. Sec. 204. Distributions for abortion expenses from certain accounts and arrangements included in gross income.

1 2 3 4 5 6 7 8

TITLE IPROHIBITING FEDERALLY-FUNDED ABORTIONS AND PROVIDING FOR CONSCIENCE PROTECTIONS

SEC. 101. PROHIBITING TAXPAYER FUNDED ABORTIONS AND PROVIDING FOR CONSCIENCE PROTECTIONS.

Title 1, United States Code is amended by adding

9 at the end the following new chapter: 10 CHAPTER 11 12

Sec. 301. 302. 303. 304. 305. 306. 307. 308.
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4PROHIBITING

TAXPAYER

FUNDED ABORTIONS AND PROVIDING FOR CONSCIENCE PROTECTIONS

Prohibition on funding for abortions. Prohibition on funding for health benefits plans that cover abortion. Limitation on Federal facilities and employees. Construction relating to separate coverage. Construction relating to the use of non-Federal funds for health coverage. Non-preemption of other Federal laws. Construction relating to complications arising from abortion. Treatment of abortions related to rape, incest, or preserving the life of the mother. 309. Application to District of Columbia. 310. No government discrimination against certain health care entities.

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3 1 301. Prohibition on funding for abortions 2 No funds authorized or appropriated by Federal

3 law, and none of the funds in any trust fund to which 4 funds are authorized or appropriated by Federal law, shall 5 be expended for any abortion. 6 302. Prohibition on funding for health benefits 7 8
plans that cover abortion

None of the funds authorized or appropriated by

9 Federal law, and none of the funds in any trust fund to 10 which funds are authorized or appropriated by Federal 11 law, shall be expended for health benefits coverage that 12 includes coverage of abortion. 13 303. Limitation on Federal facilities and employees 14 15 16 17 18 19 20 No health care service furnished (1) by or in a health care facility owned or operated by the Federal Government; or (2) by any physician or other individual employed by the Federal Government to provide health care services within the scope of the physicians or individuals employment,

21 may include abortion. 22 304. Construction relating to separate coverage 23

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Nothing in this chapter shall be construed as pro-

24 hibiting any individual, entity, or State or locality from 25 purchasing separate abortion coverage or health benefits 26 coverage that includes abortion so long as such coverage
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4 1 is paid for entirely using only funds not authorized or ap2 propriated by Federal law and such coverage shall not be 3 purchased using matching funds required for a federally 4 subsidized program, including a States or localitys con5 tribution of Medicaid matching funds. 6 305. Construction relating to the use of non-Fed7 8
eral funds for health coverage

Nothing in this chapter shall be construed as re-

9 stricting the ability of any non-Federal health benefits cov10 erage provider from offering abortion coverage, or the abil11 ity of a State or locality to contract separately with such 12 a provider for such coverage, so long as only funds not 13 authorized or appropriated by Federal law are used and 14 such coverage shall not be purchased using matching 15 funds required for a federally subsidized program, includ16 ing a States or localitys contribution of Medicaid match17 ing funds. 18 306. Non-preemption of other Federal laws 19 Nothing in this chapter shall repeal, amend, or have

20 any effect on any other Federal law to the extent such 21 law imposes any limitation on the use of funds for abortion 22 or for health benefits coverage that includes coverage of 23 abortion, beyond the limitations set forth in this chapter.
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5 1 307. Construction relating to complications arising 2 3

from abortion

Nothing in this chapter shall be construed to apply

4 to the treatment of any infection, injury, disease, or dis5 order that has been caused by or exacerbated by the per6 formance of an abortion. This rule of construction shall 7 be applicable without regard to whether the abortion was 8 performed in accord with Federal or State law, and with9 out regard to whether funding for the abortion is permis10 sible under section 308. 11 308. Treatment of abortions related to rape, incest, 12 13
or preserving the life of the mother

The limitations established in sections 301, 302,

14 and 303 shall not apply to an abortion 15 16 17 18 19 20 21 22 (1) if the pregnancy is the result of an act of rape or incest; or (2) in the case where a woman suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself.

23 309. Application to District of Columbia

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24 25 26
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In this chapter: (1) Any reference to funds appropriated by Federal law shall be treated as including any
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6 1 2 3 4 5 6 7 amounts within the budget of the District of Columbia that have been approved by Act of Congress pursuant to section 446 of the District of Columbia Home Rule Act (or any applicable successor Federal law). (2) The term Federal Government includes the government of the District of Columbia.

8 310. No government discrimination against certain 9 10

health care entities

(a) NONDISCRIMINATION.A Federal agency or

11 program, and any State or local government that receives 12 Federal financial assistance (either directly or indirectly), 13 may not subject any individual or institutional health care 14 entity to discrimination on the basis that the health care 15 entity does not provide, pay for, provide coverage of, or 16 refer for abortions. 17 (b) HEALTH CARE ENTITY [Link] pur-

18 poses of this section, the term health care entity includes 19 an individual physician or other health care professional, 20 a hospital, a provider-sponsored organization, a health 21 maintenance organization, a health insurance plan, or any 22 other kind of health care facility, organization, or plan. 23
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(c) REMEDIES. (1) IN

[Link]

24 25

courts of the United

States shall have jurisdiction to prevent and redress

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7 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 actual or threatened violations of this section by issuing any form of legal or equitable relief, including (A) injunctions prohibiting conduct that violates this section; and (B) orders preventing the disbursement of all or a portion of Federal financial assistance to a State or local government, or to a specific offending agency or program of a State or local government, until such time as the conduct prohibited by this section has ceased. (2) COMMENCEMENT
OF [Link]

action

under this subsection may be instituted by (A) any health care entity that has standing to complain of an actual or threatened violation of this section; or (B) the Attorney General of the United States. (d) [Link] Secretary of Health

20 and Human Services shall designate the Director of the 21 Office for Civil Rights of the Department of Health and 22 Human Services 23
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(1) to receive complaints alleging a violation of this section;

24

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8 1 2 3 4 5 6 7 8 9 10 11 12 13 (2) subject to paragraph (3), to pursue the investigation of such complaints in coordination with the Attorney General; and (3) in the case of a complaint related to a Federal agency (other than with respect to the Department of Health and Human Services) or program administered through such other agency or any State or local government receiving Federal financial assistance through such other agency, to refer the complaint to the appropriate office of such other agency..
SEC. 102. AMENDMENT TO TABLE OF CHAPTERS.

The table of chapters for title 1, United States Code,

14 is amended by adding at the end the following new item:

4. Prohibiting taxpayer funded abortions and providing for conscience protections ................................. 301.

15 16 17 18 19 20

TITLE IIELIMINATION OF CERTAIN TAX BENEFITS RELATING TO ABORTION

SEC. 201. DEDUCTION FOR MEDICAL EXPENSES NOT ALLOWED FOR ABORTIONS.

(a) IN [Link] 213 of the Internal Rev-

21 enue Code of 1986 is amended by adding at the end the 22 following new subsection:
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23

(g) AMOUNTS PAID

FOR

ABORTION NOT TAKEN

24 INTO ACCOUNT.
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9 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 (1) IN
[Link]

amount paid during the

taxable year for an abortion shall not be taken into account under subsection (a). (2) [Link] (1) shall not apply to (A) an abortion (i) in the case of a pregnancy that is the result of an act of rape or incest, or (ii) in the case where a woman suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy, and (B) the treatment of any infection, injury, disease, or disorder that has been caused by or exacerbated by the performance of an abortion.. (b) EFFECTIVE [Link] amendment made by

22 this section shall apply to taxable years beginning after 23 the date of the enactment of this Act.
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10 1 2 3 4 5
SEC. 202. DISALLOWANCE OF REFUNDABLE CREDIT FOR COVERAGE UNDER QUALIFIED HEALTH PLAN WHICH TION. PROVIDES COVERAGE FOR ABOR-

(a) IN [Link] (A) of section

6 36B(c)(3) of the Internal Revenue Code of 1986 is amend7 ed by inserting before the period at the end the following: 8 or any health plan that includes coverage for abortions 9 (other than any abortion or treatment described in section 10 213(g)(2)). 11 (b) OPTION
OR TO

PURCHASE

OR

OFFER SEPARATE

12 COVERAGE

[Link] (3) of section 36B(c)

13 of such Code is amended by adding at the end the fol14 lowing new subparagraph: 15 16 17 18 19 20 21 22 23
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(C) SEPARATE
PLAN ALLOWED.

ABORTION COVERAGE OR

(i) OPTION

TO PURCHASE SEPARATE

COVERAGE OR [Link]

in subpara-

graph (A) shall be construed as prohibiting any individual from purchasing separate coverage for abortions described in such subparagraph, or a health plan that includes such abortions, so long as no credit is allowed under this section with respect to the premiums for such coverage or plan.

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11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (ii) OPTION
[Link] TO OFFER COVERAGE OR

in subparagraph (A) shall

restrict any non-Federal health insurance issuer offering a health plan from offering separate coverage for abortions described in such subparagraph, or a plan that includes such abortions, so long as premiums for such separate coverage or plan are not paid for with any amount attributable to the credit allowed under this section (or the amount of any advance payment of the credit under section 1412 of the Patient Protection and Affordable Care Act).. (c) EFFECTIVE [Link] amendment made by

15 this section shall apply to taxable years ending after De16 cember 31, 2013. 17 18 19 20 21
SEC. 203. DISALLOWANCE OF SMALL EMPLOYER HEALTH INSURANCE WHICH TION. EXPENSE CREDIT FOR FOR PLAN ABOR-

INCLUDES

COVERAGE

(a) IN [Link] (h) of section 45R of

22 the Internal Revenue Code of 1986 is amended 23

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(1) by striking Any term and inserting the following: (1) IN

[Link]

24 25

term, and

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12 1 2 3 4 5 6 7 8 9 (2) by adding at the end the following new paragraph: (2) EXCLUSION
OF HEALTH PLANS INCLUDING

COVERAGE FOR [Link]

terms qualified

health plan and health insurance coverage shall not include any health plan or benefit that includes coverage for abortions (other than any abortion or treatment described in section 213(g)(2)).. (b) EFFECTIVE [Link] amendments made by

10 this section shall apply to taxable years beginning after 11 the date of the enactment of this Act. 12 13 14 15
SEC. 204. DISTRIBUTIONS FOR ABORTION EXPENSES FROM CERTAIN ACCOUNTS AND ARRANGEMENTS INCLUDED IN GROSS INCOME.

(a) FLEXIBLE SPENDING ARRANGEMENTS UNDER

16 CAFETERIA [Link] 125 of the Internal Revenue 17 Code of 1986 is amended by redesignating subsections (k) 18 and (l) as subsections (l) and (m), respectively, and by 19 inserting after subsection (j) the following new subsection: 20 (k) ABORTION REIMBURSEMENT FROM FLEXIBLE
IN

21 SPENDING ARRANGEMENT INCLUDED 22

[Link]

GROSS IN-

section 105(b), gross income

23 shall include any reimbursement for expenses incurred for

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24 an abortion (other than any abortion or treatment de25 scribed in section 213(g)(2)) from a health flexible spend-

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13 1 ing arrangement provided under a cafeteria plan. Such re2 imbursement shall not fail to be a qualified benefit for 3 purposes of this section merely as a result of such inclu4 sion in gross income.. 5 (b) ARCHER [Link] (1) of section 220(f)

6 of such Code is amended by inserting before the period 7 at the end the following: , except that any such amount 8 used to pay for an abortion (other than any abortion or 9 treatment described in section 213(g)(2)) shall be included 10 in the gross income of such holder. 11 (c) [Link] (1) of section 223(f) of such

12 Code is amended by inserting before the period at the end 13 the following: , except that any such amount used to pay 14 for an abortion (other than any abortion or treatment de15 scribed in section 213(g)(2)) shall be included in the gross 16 income of such beneficiary. 17 18 19 20 21 22 23
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(d) EFFECTIVE DATES. (1) FSA

[Link]

amendment

made by subsection (a) shall apply to expenses incurred with respect to taxable years beginning after the date of the enactment of this Act. (2) DISTRIBUTIONS
FROM SAVINGS AC-

[Link]

amendments made by subsection (b)

24

and (c) shall apply to amounts paid with respect to

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14 1 2 taxable years beginning after the date of the enactment of this Act. Passed the House of Representatives May 4, 2011. Attest: KAREN L. HAAS, Clerk.

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Calendar No. 40
112TH CONGRESS 1ST SESSION

H. R. 3

Read the second time and placed on the calendar

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To prohibit taxpayer funded abortions and to provide for conscience protections, and for other purposes.

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AN ACT